Special rules for directors

Get Started. It's Free
or sign up with your email address
Special rules for directors by Mind Map: Special rules for directors

1. General

1.1. Directors' duties

1.2. Who is a director?

1.3. NMW

2. Directors' earnings

2.1. When PAYE is due

2.2. Waiver of remuneration

2.3. A payroll exception

2.4. Combining consultancy and directorship

3. Expenses and benefits

3.1. Directors' travel

3.2. The director's family

4. Directors' drawings and loan accounts

4.1. Introduction

4.2. Loan accounts

4.3. Writing-off an overdrawn loan account

4.4. Drawing with company credit cards

4.5. Interest on directors' loan accounts

4.6. Interest paid to a director

5. NICs for directors

5.1. Earnings periods

5.2. Establishing the earnings period

5.3. Fragmentation of earnings

6. Other matters

6.1. Directors' tax paid by employer

6.2. Personal liability